This
matter was appealed to the Tax Commission principally requesting a waiver of
penalty and interest for individual income tax penalty and interest for
XXXXX.An Informal Hearing was
scheduled on XXXXX.Petitioner failed
to appear at that date and XXXXX, a letter was sent certified return receipt
requested ordering Petitioner to show cause why the petition should not be
dismissed for the failure to appear.Petitioner responded in a letter dated XXXXX, but admitted that there
was no good excuse for the failure to appear.Petitioner just forgot.Petitioner failed to show cause and has, consequently, lost the right to
an oral hearing.However, the Tax
Commission will consider the matter based on the written documentation.

Petitioner
asserted that the XXXXX taxes were paid but had no receipts to support this
claim.When Petitioner tried to
refinance the house, Petitioner found that Respondent had filed a judgment
against him.Petitioner asserts that
Respondent should have contacted him to resolve the matter and requests a
waiver of penalty and interest.

Respondent
assessed a penalty of $$$$$ and associated interest on a tax due of $$$$$ for
the tax year XXXXX.The total penalty
and interest due and owing as of XXXXX, is $$$$$.Respondent's records indicate that Petitioner has a pattern of
negligence.Petitioner still owes
penalty and interest for the tax year XXXXX and interest for the tax year
XXXXX.

FINDINGS

Petitioner
had the burden of proof to show that Respondent assessed penalty and interest
in error.Petitioner failed to meet
this burden of proof.

DECISION AND ORDER

Based
on the foregoing, it is the Decision and Order that Appeal No. 86 0360 be
denied.